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A real estate company has enquired whether a total spin-off, intended to separate mortgaged properties from unencumbered ones, can benefit from the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates that if commercial requirements are met and the motives are economic (such as risk rationalisation), this regime may be applied.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
La operación puede acogerse al régimen especial del TRLIS si se realiza en el ámbito mercantil según la Ley de modificaciones estructurales. Al haber un único socio, no se requiere que los patrimonios constituyan ramas de actividad. Además, los motivos de reestructuración para asignar riesgos y mejorar la financiación se consideran económicos válidos, evitando la aplicación del artículo 96.2 del TRLIS.
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